Results: 35 使用者 1832 文件

12/4/2019page

譚振雄先生參與年利達律師事務所圓桌會議討論員工獎勵計劃

稅務諮詢服務部執行董事譚振雄先生於2019年4月9日及10日聯同年利達律師事務所的專業人士就受監管的金融機構、保險公司、金融投資公司和私營公司對員工的獎勵計劃進行討論。

11/4/2019page

2019年4月 - 對外籍人士個人所得稅的更多詮釋

2019年3月14日,財政部和國家稅務總局聯合發布3項有關外籍人士在中國個人所得稅的重要通知。

4/4/2019page

2019年4月 - 增值税改革有关变化和影响

今年三月份,李克强总理在《政府工作报告》中公布了最新的深化增值税改革的精神。其中一项政策是降低增值税税率促进经济的发展。这期的中审众环税收讯息,我们将对2019年4月1日生效的一系列深化增值税改革政策进行详细的分析。

4/4/2019page

FINTECH CHAIR

The Paris Dauphine University and its Foundation, along with partners Mazars and Crédit Agricole Corporate and Investment Bank, have launched the FINTECH chair devoted to Digital Finance.

2/4/2019page

全球法國服務

我們特別設立了法國業務部,協助法國企業各階段的發展。

2/4/2019page

在亞太區營商

中審眾環出版的亞太區營商指南為在亞太區投資及尋找商機的企業提供實用的指引。

1/4/2019page

Beyond The GAAP - January 2019

With annual report season in full swing, this issue of Beyond the GAAP is a slightly quicker read than last month’s issue. However, it does contain some particularly significant news, notably a number of interesting agenda decisions published by the IFRS Interpretations Committee. Following the IASB’s decision to re-open IFRS 17 – Insurance Contracts (see last issue), the time has now come for the Board to identify which topics will form the subject of amendments. Beyond the GAAP presents the proposals to date in this month’s ‘A Closer Look’ feature. Enjoy your reading!

1/4/2019page

Beyond The GAAP - February 2019

News from the IASB continues to be dominated by work to amend IFRS 17, to which we return in this edition’s special study. This project even seems to overshadow progress on other issues, such as the presentation of financial statements, or the finalisation (with no changes to the standards) of work on segment reporting and interest rates. The fact remains that the latest news from the March IASB meeting suggests that there is no appetite, on the IASB’s part, for change on the thorniest aspect of IFRS 17, the level of contract aggregation. Enjoy your reading!

25/3/2019page

中審眾環大中華區贊助2019年「中法創新加速器」

中審眾環大中華區非常榮幸贊助由法國商務投資署(Business France)和法國國家投資銀行(BPI France)於2019年3月10日在深圳共同舉辦的2019年「中法創新加速器」活動。

22/3/2019page

中審眾環(香港)恭賀展程控股有限公司成功在聯交所轉板

展程控股有限公司獲香港聯交所批准從創業板(股票編號:8240)轉至主板(股票編號:1854)

21/3/2019page

2019年3月-中國增值稅率4月1日開始下調

2019年3月5日,李克强总理在第十三届全国人民代表大会第二次会议上宣布了2019年将继续深化增值税改革,公布将制造业、交通运输业、建筑业等行业的适用增值税降低。 新的增值税税率政策将在今年4月1日实施。

18/3/2019page

February 2019 - Inland Revenue (Profits Tax Exemption for Funds) Amendment Bill 2018

The Government published in the Gazette on December 7 the Inland Revenue (Profits Tax Exemption for Funds) (Amendment) Bill 2018 to provide profits tax exemption for eligible funds operating in Hong Kong. The main objective of the Bill is to address the concerns of the Council of the European Union over the ring-fencing features1 of Hong Kong’s tax regimes for privately offered offshore funds and enhance the competitiveness of our tax regimes by creating a level playing field for all funds operating in Hong Kong.

15/3/2019page

Forvis Mazars Banking Services Brochure

Forvis Mazars has in-depth expertise in financial banking services, this brochure will provide you with an overview of Forvis Mazars service offerings in banking.

14/3/2019page

Beyond The GAAP - December 2018

Following on from last issue’s feature, which provided a general overview of standards applicable at 31 December 2018, Beyond the GAAP details, in special studies, two issues that may impact your financial statements either immediately with the first study on how to account for hyperinflation in Argentina, or more prospectively with the IASB’s latest proposals on the costs to be taken into account to determine whether a contract is onerous. Also, having reported that its standard on fair value, IFRS 13, is working well, the IASB is continuing its discussions on the improvements

11/3/2019page

Hong Kong Budget 2019/2020

The Financial Secretary, Mr Paul Chan (“Mr Chan”), delivered the 2019-20 budget to the Legislative Council on 27 February 2019. Mr Chan revised the estimated surplus for 2018-19 to HK$58.7 billion, which is higher than the original estimate of HK$46.6 billion but only amounted to around a third of the last year’s figure of HK$148.9 billion. The continuing trade disputes among major economies and the raise in protectionism present significant challenges to Hong Kong. Hong Kong’s economic growth slowed to below 1.5% in the 4th quarter of last year, which was the weakest since the 1st quarter of 2016. Hong Kong GDP has only grown by 3% for the whole of 2018, which is the bottom end of the government forecasts. With uncertainties like the US-China trade disputes, slow down of China economy and the effects of Brexit, Mr Chan estimated that the Hong Kong economy could slow further this year.

26/2/2019page

我們的環球團隊

我們的私營企業環球專家團隊瞭解您的企業和您的需求,我們能以當地市場作考量,關注全球化的前景概況,為您提供最專業的服務。

25/2/2019page

Helping Atlas through the optimize programme

Mazars was initially introduced to Atlas to perform a due diligence exercise on behalf of the bank who were seeking to fund the management buyout. Following this Mazars has gone on to develop a relationship with the key shareholders of the business.

25/2/2019page

Creating growth opportunities at Hibernia College

Hibernia wanted to undertake a strategic review of their business with a view to identifying future growth opportunities. As they had an existing relationship with Mazars, they contacted their Mazars relationship partner to discuss options and were introduced to the proprietary Mazars Optimize programme.